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N2372012013-02-08New YorkClassification

The tariff classification of a petroleum gel wax candle with LED chip in a wax-filled container from Vietnam or China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3406.00.0000

$78.7M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

13 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-08 · Updates monthly

Summary

The tariff classification of a petroleum gel wax candle with LED chip in a wax-filled container from Vietnam or China.

Ruling Text

N237201 February 8, 2013 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Steve Kim Westpeak International P.O. Box 1216 Huntington Beach, California 92647 RE: The tariff classification of a petroleum gel wax candle with LED chip in a wax-filled container from Vietnam or China. Dear Mr. Kim: In your letter received here on January 4, 2013 you requested a tariff classification ruling. You provided a sample for review. The GEL Type Color Changing Candle consists of a clear petroleum gel wax candle containing a light emitting diode (LED) poured in a wax-filled glass container. The LED is set in a 1 inch high bed of purple colored gravel decorated with two small seashells and a small piece of corral. The LED illuminates the inside of the candle with changing shades of red, blue and green light when activated by the candle flame after the wick is lit. The tapered clear glass container measures 4 inches in height with an opening that is 2-1/4 inches in diameter and a base that is 2 inches in diameter. The LED is powered by a button-cell battery. The applicable subheading for the petroleum gel wax candle with LED chip in a wax-filled container will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Candles, tapers and the like. The rate of duty will be Free. Candles from China may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. The Department defined the scope of the investigation to include certain scented or unscented petroleum wax candles made from petroleum wax and having fiber or paper-cored wicks. They are sold in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers. The Order is administered by the U.S. Department of Commerce (DOC), Import Administration. You may contact the DOC for a scope ruling at 14th St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148 or website: www.ia.ita.doc.gov (click on “Import Administration” - click on “Scope Information” - click on “How to request a Scope Ruling”. You may also click on “Petroleum wax Candles” to view: Final scope Rulings issued on Petroleum Wax Candles). Your product may be subject to prohibition and recall under the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Thomas J. Russo Director National Commodity Specialist Division